Simplicity Lost

Policymakers, government officials, and scholars have long described tax complexity as one of the most serious problems affecting tax administration and tax compliance in the United States. Some of the costs of tax complexity include billions of hours of “paperwork and other headaches” that taxpayers face each year as they attempt to comply with complex tax law, monetary costs that taxpayers bear when they hire advisors and purchase software to report their tax liability and file their tax returns, difficulties that taxpayers encounter when attempting to claim tax credits and other tax benefits, and challenges the Internal Revenue Service (IRS) confronts when attempting to deter tax avoidance and evasion opportunities that tax complexity often creates. Further, the burden of tax complexity, especially related to tax compliance, often falls disproportionately on taxpayers who lack access to sophisticated tax accountants or legal counsel. In this Article, written for a symposium on the twenty-fifth anniversary of RRA 98, we review the fate of the tax complexity provisions of the legislation. Our analysis shows that the IRS and JCT initially complied with the mandate to provide Congress with general reports on the sources of complexity in the federal tax system. Indeed, they even exerted significant and meaningful effort in doing so. However, we find that, since the early 2000s, the IRS, JCT, and Congress have not fulfilled their statutory obligations regarding the tax complexity provisions of RRA 98. We show that, in contrast to RRA 98’s expressed “sense” of how tax legislation should be produced, representatives of the IRS have not participated meaningfully in the drafting and evaluation of proposed tax legislation. We further demonstrate that the IRS has failed to deliver annual tax complexity reports to Congress, as required by RRA 98. Last, we show that, although the JCT has delivered tax complexity analyses regarding proposed legislation to Congress, these reports have often contained vague and misleading statements regarding the effect of proposed tax law and have appeared too late in the legislative process to have a significant impact on the legislation

Automated Legal Guidance at Federal Agencies

When individuals have questions about Federal benefits, services, and legal rules, they are increasingly seeking help from government chatbots, virtual assistants, and other automated tools. Current forms of automated legal guidance platforms include the U.S. Citizenship and Immigration Services’s “Emma,” the U.S. Department of Education’s “Aidan,” and the Internal Revenue Service’s “Interactive Tax Assistant.” Most scholars who have studied artificial intelligence and Federal government agencies have not focused on the government’s use of technology to offer guidance to the public. The absence of scholarly attention to automation as a means of communicating government guidance is an important gap in the literature, given the strong influence that these communications can have on individuals’ decisions about the law. This Report describes the results of a qualitative study of automated legal guidance across the Federal government, which included semi-structured interviews with both agency technology experts and lawyers. This study was conducted under the auspices of the Administrative Conference of the United States (ACUS). During our study, we reviewed the automated legal guidance activities of all Federal agencies and conducted in-depth research on agencies that are already using well-developed chatbots, virtual assistants, or other related tools to assist the public in understanding or following relevant law. After identifying the agencies that are primary adopters of automated legal guidance, we conducted interviews with multiple individuals from each agency, as well as representatives from the U.S. General Services Administration. We find that automated legal guidance offers agencies an inexpensive way to help the public navigate through complex legal regimes. However, we also find that automated legal guidance may mislead members of the public about how the law will apply in their individual circumstances. In some cases, agencies exacerbate this problem by, among other things, making guidance seem more personalized than it is, not recognizing how users may rely on the guidance, and not adequately disclosing that the guidance cannot be relied upon as a legal matter. In many respects, this is not a problem of agencies’ own making. Rather, agencies are faced with the difficult task of translating complex statutory and regulatory regimes for a public that has limited capacity to understand them. Agencies also often lack sufficient resources to engage in more personalized outreach. Fundamentally, we identify a tension between agencies’ reasonable desires to promote automated legal guidance and its underappreciated limitations. In this Report, after exploring these challenges, we chart a path forward. We offer policy recommendations, organized into five categories: transparency; reliance; disclaimers; process; and accessibility, inclusion, and equity. We believe this Report, and the detailed policy recommendations that flow from it, will be critical for evaluating existing, as well as future, development of automated legal guidance by governments

The Inequality of Informal Guidance

The coexistence of formal and informal law is a hallmark feature of the U.S. tax system. Congress and the Treasury enact formal law, such as statutes and regulations, while the Internal Revenue Service offers the public informal explanations and summaries, such as taxpayer publications, website frequently asked questions, virtual assistants, and other types of taxpayer guidance. Throughout the COVID-19 pandemic, the IRS increased its use of informal law to help taxpayers understand complex emergency relief rules implemented through the tax system. In contrast to many other legal scholars who have examined important administrative law issues regarding informal tax guidance, in this Article, we reframe the topic as a social justice issue. We argue that the two tiers of formal and informal law in the U.S. tax system systematically disadvantage taxpayers who lack access to sophisticated advisors. This imbalance occurs irrespective of whether the IRS’s informal law contains statements that, if taxpayers followed them, would be taxpayer favorable or unfavorable. When the guidance contains taxpayer-favorable positions, the IRS is not legally bound by these positions and, during an audit, can contradict or ignore them. But when the guidance contains taxpayer-unfriendly positions, taxpayers who rely on them are bound to these interpretations as a practical matter. Worse yet, these taxpayers have almost no protection against tax penalties for incorrect positions that they claim based on the IRS’s tax guidance. By contrast, taxpayers who can access and apply the formal sources of tax law, such as the Internal Revenue Code and Treasury Regulations, often through lawyers, are in a significantly better strategic position. They can rely on binding law, they can try to take the most advantageous positions possible, and, if they meet a relatively low bar of reasonableness, they will have penalty protections in doing so. After highlighting the growing gap between formal and informal tax law, and the resulting systemic inequity it causes, we explore potential policy approaches to address it. We consider reforming the drafting of the formal tax law; changing the drafting of informal tax law to include warnings to taxpayers and cross-references to formal tax law; revising the law regarding taxpayer reliance on informal tax law; and developing IRS research on how reliance on informal tax law varies based on taxpayers’ income, filing status, race, and other personal characteristics

Bifractality of the Devil's staircase appearing in the Burgers equation with Brownian initial velocity

It is shown that the inverse Lagrangian map for the solution of the Burgers equation (in the inviscid limit) with Brownian initial velocity presents a bifractality (phase transition) similar to that of the Devil's staircase for the standard triadic Cantor set. Both heuristic and rigorous derivations are given. It is explained why artifacts can easily mask this phenomenon in numerical simulations.Comment: 12 pages, LaTe

Systematic review of the use of granulocyte-macrophage colony-stimulating factor in patients with advanced melanoma.

Several immunomodulatory checkpoint inhibitors have been approved for the treatment of patients with advanced melanoma, including ipilimumab, nivolumab and pembrolizumab. Talimogene laherparepvec is the first oncolytic virus to gain regulatory approval in the USA; it is also approved in Europe. Talimogene laherparepvec expresses granulocyte-macrophage colony-stimulating factor (GM-CSF), and with other GM-CSF-expressing oncolytic viruses in development, understanding the clinical relevance of this cytokine in treating advanced melanoma is important. Results of trials of GM-CSF in melanoma have been mixed, and while GM-CSF has the potential to promote anti-tumor responses, some preclinical data suggest that GM-CSF may sometimes promote tumor growth. GM-CSF has not been approved as a melanoma treatment. We undertook a systematic literature review of studies of GM-CSF in patients with advanced melanoma (stage IIIB-IV). Of the 503 articles identified, 26 studies met the eligibility criteria. Most studies investigated the use of GM-CSF in combination with another treatment, such as peptide vaccines or chemotherapy, or as an adjuvant to surgery. Some clinical benefit was reported in patients who received GM-CSF as an adjuvant to surgery, or in combination with other treatments. In general, outcomes for patients receiving peptide vaccines were not improved with the addition of GM-CSF. GM-CSF may be a valuable therapeutic adjuvant; however, further studies are needed, particularly head-to-head comparisons, to confirm the optimal dosing regimen and clinical effectiveness in patients with advanced melanoma

High-precision measurement of the half-life of 62^{62}Ga

The beta-decay half-life of 62Ga has been studied with high precision using on-line mass separated samples. The decay of 62Ga which is dominated by a 0+ to 0+ transition to the ground state of 62Zn yields a half-life of T_{1/2} = 116.19(4) ms. This result is more precise than any previous measurement by about a factor of four or more. The present value is in agreement with older literature values, but slightly disagrees with a recent measurement. We determine an error weighted average value of all experimental half-lives of 116.18(4) ms.Comment: 9 pages, 5 figures, accepted for publication in PR

Multiple conducting carriers generated in LaAlO3/SrTiO3 heterostructures

We have found that there is more than one type of conducting carriers generated in LaAlO3/SrTiO3 heterostructures by comparing the sheet carrier density and mobility from optical transmission spectroscopy with those from dc-transport measurements. When multiple types of carriers exist, optical characterization dominantly reflects the contribution from the high-density carriers whereas dc-transport measurements may exaggerate the contribution of the high-mobility carriers even though they are present at low-density. Since the low-temperature mobilities determined by dc-transport in the LaAlO3/SrTiO3 heterostructures are much higher than those extracted by optical method, we attribute the origin of high-mobility transport to the low-density conducting carriers.Comment: 3 figures, supplemental materia

On the discovery of doubly-magic 48^{48}Ni

The paper reports on the first observation of doubly-magic Nickel-48 in an experimental at the SISSI/LISE3 facility of GANIL. Four Nickel-48 isotopes were identified. In addition, roughly 100 Nickel-49, 50 Iron-45, and 290 Chromium-42 isotopes were observed. This opens the possibility to search for two-proton emission from these nuclei.Comment: 4 pages, 3 figures, accepted for publication in Phys. Rev. Let

First observation of 55,56Zn

In an experiment at the SISSI/LISE3 facility of GANIL, the most proton-rich zinc isotopes 55,56Zn have been observed for the first time. The experiment was performed using a high-intensity 58Ni beam at 74.5 MeV/nucleon impinging on a nickel target. The identification of 55,56Zn opens the way to 54Zn, a good candidate for two-proton radioactivity according to theoretical predictions.Comment: 2 pages, 1 figure, accepted for publication in Eur. Phys. J.